Odontoprev S A : Dados Econômico-Financeiros

Contents

Company information

Breakdown of capital	1
Individual financial statements
Balance sheet - Assets	2
Balance sheet - Liabilities	4
Statement of income	6
Statement of comprehensive income	8
Statement of cash flows (Indirect method)	9
Statement of changes in shareholders' equity
Statement of changes in shareholders' equity (DMPL) - 01/01/2023 á 06/30/2023	10
Statement of changes in shareholders' equity (DMPL) - 01/01/2022 á 06/30/2022	11
Statement of added value	12
Consolidated financial statements
Balance sheet - Assets	13
Balance sheet - Liabilities	15
Statement of income	17
Statement of comprehensive income	19
Statement of cash flows (Indirect method)	20
Statement of changes in shareholders' equity
Statement of changes in shareholders' equity (DMPL) - 01/01/2023 á 06/30/2023	21
Statement of changes in shareholders' equity (DMPL) - 01/01/2022 á 06/30/2022	22
Statement of added value	23
Management report/Comment on performance	24
Notes to the financial statements	50
Other information the Company deems to be relevant	79
Opinions and Statements
Independent Auditor's Report - Unqualified	82
Tax Council opinion or equivalent body	83
Statement of the Executive Officers on Independent Auditor's Report	84

Company information / Breakdown of Capital

Quantity of shares	Current Quater
(Unit)	06/30/2023
Paid-in capital
Common	552,495,663
Preferred	0
Total	552,495,663
Treasury
Common	0
Preferred	0
Total	0

1

Balance sheet - Assets - Individual

Amounts in thousands of reais (R$)

		Current quarter	Prior year
Code of
account	Account description	06/30/2023	12/31/2022
1	Total assets	2,054,507	1,835,495
1.01	Current assets	327,297	259,799
1.01.01	Cash and cash equivalents	11,846	14,815
1.01.02	Interest-earning bank deposits	261,207	184,123
	Interest-earning bank deposits valued at fair value through profit	220,364	104,614
1.01.02.01	or loss
1.01.02.01.04	Free investments	220,364	104,614
1.01.02.03	Interest-earning bank deposits valued at amortized cost	40,843	79,509
1.01.02.03.01	Investments that guarantee technical reserves	0	4,952
1.01.02.03.02	Free investments	40,843	74,557
1.01.03	Accounts receivable	44,903	55,093
1.01.03.01	Clients	27,429	31,256
1.01.03.01.06	Insurance and reinsurance contract assets	27,429	31,256
1.01.03.02	Other accounts receivable	17,474	23,837
1.01.03.02.01	Advances to suppliers and others	2,576	1,608
1.01.03.02.02	Advances to employees	766	7,471
1.01.03.02.03	Other Credits Receivable	14,132	14,758
1.01.06	Recoverable taxes	1,628	1,610
1.01.06.01	Current recoverable taxes	1,628	1,610
1.01.06.01.01	Tax and social security credits	1,628	1,610
1.01.07	Prepaid expenses	7,713	4,158
1.01.07.20	Other	7,713	4,158
1.02	Non-current assets	1,727,210	1,575,696
1.02.01	Long-term assets	754,220	659,255
1.02.01.03	Interest-earning bank deposits valued at amortized cost	675,877	564,293
1.02.01.03.01	Investments that guarantee technical reserves	193,729	191,042
1.02.01.03.03	Free investments	482,148	373,251
1.02.01.07	Deferred taxes	16,290	35,355
1.02.01.07.01	Deferred income tax and social contribution	16,290	35,355
1.02.01.10	Other non-current assets	62,053	59,607
1.02.01.10.03	Judicial and tax deposits	25,749	24,237
1.02.01.10.04	Other credits receivable	18,423	18,423
1.02.01.10.06	Tax and social security credits (recoverable taxes)	17,881	16,947
1.02.02	Investments	109,431	77,841
1.02.02.01	Ownership interest	109,431	77,841
1.02.02.01.02	Interest in subsidiaries	104,466	72,343
1.02.02.01.03	Joint ownership	4,965	5,498
1.02.03	Property, plant and equipment	25,404	27,554
1.02.03.01	Construction in progress	13,422	14,788
1.02.03.01.01	Property, plant and equipment for use	8,496	9,045
1.02.03.01.02	Other property, plant and equipment	4,926	5,743
1.02.03.02	Right-of-use in leases	11,982	12,766
1.02.03.02.01	Right-of-use (CPC 06 (R2)/IFRS 16)	11,982	12,766
1.02.04	Intangible assets	838,155	811,046
1.02.04.01	Intangible assets	838,155	811,046
1.02.04.01.02	Goodwill in investment acquisitions	654,948	654,948
1.02.04.01.03	Development of systems and software use licenses	155,917	125,145
1.02.04.01.05	Allocated intangible assets	27,290	30,953

2

Balance sheet - Liabilities - Individual
Amounts in thousands of reais (R$)
		Current
Code of		quarter	Prior year
account	Account description	06/30/2023	12/31/2022
2	Total liabilities	2,054,507	1,835,495
2.01	Current liabilities	589,133	599,031
2.01.01	Social and labor obligations	45,021	52,842
2.01.01.01	Social charges	4,677	5,546
2.01.01.01.01	Charges payable	4,677	5,546
2.01.01.02	Labor obligations	40,344	47,296
2.01.01.02.01	Salaries, vacation and fees	40,344	47,296
2.01.02	Suppliers	30,100	18,341
2.01.02.01	Domestic suppliers	30,100	18,341
2.01.02.01.01	Trading on operations	4,446	5,466
2.01.02.01.02	Suppliers of assets and services	20,367	11,755
2.01.02.01.04	Consideration/premiums to be repaid	3,960	40
2.01.02.01.05	Lease liabilities (CPC 06 (R2)/lFRS 16)	2,268	2,059
2.01.02.01.06	Present value adjustment (PVA) - lease liability (CPC 06 (R2)/lFRS 16)	-941	-979
2.01.03	Tax liabilities	39,685	32,489
2.01.03.01	Federal tax liabilities	29,498	22,861
2.01.03.01.01	Income tax and social contributions payable	15,627	8,458
2.01.03.01.02	Other federal tax liabilities	13,871	14,403
2.01.03.03	Municipal tax liabilities	10,187	9,628
2.01.05	Other liabilities	205,341	178,569
2.01.05.02	Other	205,341	178,569
2.01.05.02.01	Dividends and interest on own capital payable	60,246	7
2.01.05.02.02	Minimum mandatory dividend payable	95,913	95,913
2.01.05.02.04	Advances from clients	519	527
2.01.05.02.05	Other accounts payable	27,930	62,329
2.01.05.02.08	Investments payable	16,908	15,968
2.01.05.02.09	Contingent considerations	3,825	3,825
2.01.06	Provisions	268,986	316,790
2.01.06.02	Other provisions	268,986	316,790
2.01.06.02.09	Insurance and reinsurance contract liabilities	268,986	316,790
2.02	Non-current liabilities	103,708	108,673
2.02.02	Other liabilities	50,275	56,081
2.02.02.02	Other	50,275	56,081
2.02.02.02.03	Other liabilities	18,961	18,957
2.02.02.02.04	Fees payable	0	489
2.02.02.02.06	Investments payable	4,751	4,751
2.02.02.02.07	Lease liabilities (CPC 06 (R2)/lFRS 16)	16,530	17,753
2.02.02.02.08	Present value adjustment (PVA) - lease liability (CPC 06 (R2)/lFRS 16)	-3,273	-3,273
2.02.02.02.09	Long-term incentive (ILP)	13,306	17,874
2.02.04	Provisions	53,433	52,592
2.02.04.01	Tax, social security, labor and civil provisions	34,650	34,037
2.02.04.01.01	Tax provisions	1,505	1,455
2.02.04.01.02	Social security and labor provisions	1,328	1,369
2.02.04.01.04	Civil provisions	31,817	31,213
2.02.04.02	Other provisions	18,783	18,555

Amounts in thousands of reais (R$)

		Current
Code of		quarter	Prior year
account	Account description	06/30/2023	12/31/2022
2.02.04.02.04	Installment payments of taxes and contributions	0	894
2.02.04.02.05	Taxes and charges payable	18,783	17,661
2.03	Shareholders' equity	1,361,666	1,127,791
2.03.01	Realized capital	851,017	851,017
2.03.02	Capital reserves	-35,568	-36,979
2.03.02.09	Put option in Subsidiary	0	-987
2.03.02.10	Goodwill/negative goodwill in capital transaction	-35,568	-35,992
2.03.04	Profit reserves	317,519	341,606
2.03.04.01	Legal reserve	73,921	73,921
2.03.04.07	Tax incentive reserve	129	129
2.03.04.08	Additional dividend proposed	0	24,087
2.03.04.09	Treasury shares	0	-163,046
2.03.04.10	Statutory Reserve of Regulatory Capital	100,000	174,568
2.03.04.11	Investment and expansion reserve	85,533	174,011
2.03.04.12	First Investment Reserve	57,936	57,936
2.03.05	Accumulated profits/losses	220,237	0
2.03.06	Equity valuation adjustments	-810	140
2.03.07	Accumulated conversion adjustments	1,858	-8
2.03.08	Other comprehensive income	7,413	-27,985